The question of how to fill out personal income tax-3, citizens in the status of individuals are usually not asked as often as entrepreneurs. At the same time, the need to refer the corresponding document to the Federal Tax Service may arise regularly for a person who does not own a business. Consequently, recommendations regarding how to correctly fill out 3-personal income tax will become very relevant for a citizen.
The most common option in which such a need may arise is to obtain property tax deduction when buying a home. The employer, in turn, is not liable for the preparation of the relevant document if the citizen needs it in order to interact with the Federal Tax Service for this type of privilege. Will have to decide on how to fill personal income tax-3, on their own. How hard is this to do? What should be the sequence of actions when working with the declaration?
3-personal income tax declaration: preparation for completion
The first thing to do is get the 3-NDFL form. It can be found on the FTS portal. Then we proceed to filling out the document. It is worth paying attention to the following points:
- the 3-NDFL form can be filled out both electronically and manually, in the first case capital letters should be used, in the second - a pen with blue or black paste;
- You cannot make any corrections (you have to retype them), therefore it is most convenient to fill out the corresponding document on the computer and save it to a file so that you can edit it later;
- if you use a stapler, it is important that the paper clip entered the paper from scratch, and not get, say, on the barcode;
The algorithm for filling out the form largely depends on the purpose for which the document is submitted to the Federal Tax Service. Above, we determined the order, despite the fact that the sample declaration 3-NDFL will be focused on the property procedure tax deduction when buying an apartment.
Pages 1-2
Data on pages 1 and 2 must be filled in all cases. This is mainly personal information about the taxpayer. Enter the basic data as it is reflected in the passport. The adjustment number, if the declaration is being submitted for the first time in a year, is not necessary. The region code can be found on the website of the Federal Tax Service (nalog.ru). If the payer lived in the Russian Federation for more days in the reporting year, then he will have the status 01 "resident". Filling out the 3-NDFL declaration on the first two pages implies a minimal chance of making a mistake. The most important thing is not to miss any important point.
Section 1
This is one of the key sections in the aspect of compliance of the document with the criteria established by the Federal Tax Service for cases when the declaration is submitted with the purpose of calculating the property tax deduction. It shows the income received by the taxpayer at a rate of 13%, which in most cases is salary. In Section 1, the payer calculates the total amount of income for which the fee should be calculated, the tax base, as well as the possible amount of surcharges to the treasury (or the return of surpluses listed by mistake).
Line 010 contains the total calculated income - that is, the entire salary (we will agree that this is the only source of income to the personal budget of the payer) for the year - that accrued without taking into account personal income tax payments. Relevant data can be requested from the accounting department.
If the payer has income that is not subject to taxation in accordance with the provisions of the Tax Code of the Russian Federation, they should be indicated on line 020. But we agreed that our only source of cash income is wages. Therefore, you do not enter anything here. Thus, in line 030 in our case there will be the same amount as in 010.By the way, figures should be indicated without cents, rounding down to the ruble, write without spaces or commas.
Line 040 is one of the key in terms of the main purpose of transferring personal income tax declaration to the Federal Tax Service in the case when you want to use the right to property deduction. 3-personal income tax - a complex document. In order to indicate the correct number in section 040, you should first work with another sheet - I. Therefore, while doing a short pause, do not write anything.
Element relationship
Line 50 is the tax base. How to calculate it? This is the difference between the value on line 030 and the amount you count on line 040. So, do not write anything on this line yet.
Accordingly, in line 060 the total amount of tax to be officially paid is fixed. It is calculated by multiplying the numbers in line 050 by 0.13.
Do not write anything in lines 070 and 080, you need information from List A. You do not fix anything on line 075 - the numbers enter the IP there. Line 090 also does not need to be entered - this is for Russians working abroad. Accordingly, do not write anything in lines 100 and 110 either - you need to process the numbers in the previous lines.
Sections 2, 3, 4, 5, which the 3-NDFL form contains, are not of practical importance, since we agreed that our only source of income is wages. But in our scheme, as we have already determined, there is an acute shortage of necessary information. Therefore, you will not be able to fill out Section 6, which is very necessary for calculating the property deduction. Where to get the missing numbers?
Sheet a
The first source that will help you is Sheet A. The correct filling of 3-NDFL in your case will almost entirely depend on the correctness of the data that you indicate in it. Therefore, the inclusion of numbers in Sheet A should be considered with utmost care. Sheet A indicates the income you received in Russia. That is, this is your case.
Let's start from point 1. On line 010, you write the TIN of the employer, which you ask the accountant. Next door, at lines 020 and 021 - the company's checkpoint, as well as OKTMO. In line 030 write the official name of the company, indicating the legal status (LLC, JSC, IP). In line 040, you fix the amount of income (total calculated salary for the year), at 050 - the same figure (in our case). In line 060 you fix the tax that should be paid to the treasury, multiplying 050 by 0.13.
Now attention! Line 070 should indicate the amount of tax that your accounting department withheld while calculating and transferring salaries. Request the appropriate numbers there. Now, without closing Sheet A, return to Section 1. Enter the same values on line 070 (for convenience, as you can see, they are numbered the same).
Go to step 2. In lines 080, 090 and 100, in our case, the figure will be the same as in lines 040 and 050. The one with number 110 has the same value as in 070. The data for line 120 is these are advance payments, they are also requested in bookkeeping. Most likely, this indicator will be equal to the value in line 110.
Thus, you already have a significant amount of information to correctly fill out Section 1. But before you fill it out, you should work on another important section of the 3-NDFL declaration, the sample of which we will now examine, is sheet I. It, in fact , and is called - "Calculation of property tax deduction."
Sheet And
Let's start with point 1. There should be information about the purchased apartment. In principle, with regard to filling in the information in the corresponding columns, there should not be any difficulties. The region code is already known to you, indicate the type of property, note that the apartment belongs to you. Let us agree that on a sole basis - without shares and joint ownership. We will also assume that your housing is registered in a mortgage. And we agree that this is your first tax deduction declaration.
Fix the address of the object. There is a nuance here. If any elements in the sequence of data reflecting the address are missing, then a dash should be put.
In subparagraph 1.5, fix the date noted on the act of transfer of housing. Next - fix the date when the ownership of the object was registered. If a land plot was also purchased during the purchase of real estate, reflect the date of registration of property rights, in turn, on it. You can skip subparagraphs 1.8 and 1.9 - they are for payers who own an apartment in shares or jointly.
In subparagraph 1.10, indicate the tax year when you first filled out 3-NDFL for property deduction. Since we agreed that you are submitting the appropriate document for the first time, you indicate, therefore, the last year.
The most interesting point is 1.11. It indicates the amount of expenses for the purchase of an apartment or house. It must comply with the data under the contract of sale. The maximum value of the corresponding indicator should not exceed 2 million rubles - these are legislative restrictions. Mortgage figures, which is important, do not fit here. They need to be reflected in subparagraph 1.12 - in the total aggregate of interest payments. Consider this nuance in a little more detail.
Mortgage Interest: Nuances
The fact is that the 3-NDFL form in subparagraph 1.12 of Sheet I involves the inclusion of exclusively interest on the mortgage. It is believed that the amount of the main debt - this is the amount of expenses for the apartment (part of them). Thus, you need to go to the bank where you have a mortgage, and ask for a printout of payments with the separation of financial transactions by principal and interest, the total amount of which must be entered in subparagraph 1.12.
You can skip subparagraphs 2.1, 2.2, 2.3, and 2.4, since the 3-NDFL declaration, the sample of which we are considering, is submitted by you, based on the given scenario, for the first time. In all likelihood, paragraphs 2.5 and 2.6 will also be skipped. You need to fill them out if you have agreed with the employer to take the opportunity not to withhold tax from your salary last year, based on your right to deduction. This procedure is of a completely different nature than the deduction mechanism that we are considering. Here we consider a situation that reflects how to fill out personal income tax-3 in order to receive a deduction for the past tax period.
The most important subclause is 2.7. It needs to reflect the size of the tax base, which will be taxed at a rate of 13%. How to define it? To do this, pick up the sheet with Section 1, look at the numbers on line 010. This is the tax base for subparagraph 2.7.
In subparagraph 2.8, enter the amount of expenses that will be the basis for calculating the deduction in relation to the tax period. In our case, the amount will be equal to the value in subparagraph 2.7, since we agreed that the salary is the only income. If it so happens that the number of sub-clause 2.7 is greater than 2.8 (as an option - the amount of the mortgage is very small or your salary is high), then you can include in the “deduction formula" the numbers in sub-clause 2.9 - the expenses on payment of mortgage interest are shown there .
In turn, if the amount in subparagraph 2.7 is less than the general tax base for calculating the deduction (line 1.11), then you fix the difference between them in line 2.10. This value will be the starting point for your next apartment deduction applications. Similarly, in subparagraph 2.11 you reflect the amount paid on interest, which may be involved in calculating the deduction in the future.
Section 1: Supplement
You have already entered something on line 070. In line 080, reflect (attention!) The numbers from line 120, which you do not fill in Line 0 in Sheet A. Line 090 is for income received abroad. Now you have almost everything to fill in the remaining lines in Section 1.
We noted above that to calculate the values in line 40, you need data from Sheet I. What information are we talking about? About those that reduce the tax base, that is, those that are provided for in subparagraphs 2.5, 2.6, 2.8 and 2.9. But, as you remember, you did not fill them, since there was no need for this. So in line 040 you are not writing anything.
In turn, line 050 is the difference between the number in lines 030 and 040. But since you are not writing anything in the second, the data in paragraphs 030 and 050 will match. You can easily calculate the amount of tax that is payable and which must be reflected in line 060.
Key calculations
The key point of the declaration in our case is line 100. It reflects the amount of tax that the Federal Tax Service should return to you from the Russian budget. Filling out the 3-NDFL declaration is carried out precisely for this purpose. How to calculate the number for line 100? Very simple.
You need the number from line 070 (do not forget that you have nothing written in 075) to add with the indicator in line 080 of Section 1. Subtract the number that is displayed on line 060 of Section 1. If the result is For some reasons, negative - go to the accounting department and consult in detail about this. But the result should be positive. In the first case, you write the number on line 100. In the second - you fix the amount payable from the budget - it means that the accounting department calculated everything correctly, and the Federal Tax Service will not have any questions in the process of calculating the tax deduction. Similarly, do not enter anything on line 110.
Other sections
Section 1 you have successfully completed. But the completion of the 3-personal income tax return for deduction has not yet been completed. You need to work on its most important areas. Note: if you rely on something, based on the fact that accounting has overpaid funds to the budget, this should be reflected in section 6. In general, that's all. Those sheets that are not relevant to your case, you do not need to print and fill out.
Thus, we learned how to fill personal income tax-3 in order to receive a deduction for an apartment. You will need to fill out and print the following sections of the declaration:
- first 2 pages;
- Section 1;
- Section 6;
- Sheet I.
Do not forget to sign all documents. You can assign them to the tax any day of the year that follows the reporting one. That is, if you bought an apartment in 2014, you can send a corresponding application to the Federal Tax Service, as well as fill out a 3-NDFL certificate (officially this is a declaration, but this document is sometimes popularly called a certificate) in the first days after the New Year holidays in 2015. The tax authorities, in turn, will take 3 months to verify all documents and to transfer funds in the framework of a legal property deduction.
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